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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Pass-through taxation for venture capital investments treats investor income as direct, with reporting and deemed allocation.</h1> Income received by investors from investments in a venture capital company or fund is taxed in the investor's hands as if invested directly; payers and the venture entity must file prescribed statements; income retains its character and proportion when passed to investors; unpaid income is deemed credited at year-end in investor proportions; income taxed on accrual is not taxed again on payment; specified investment funds are excluded and Chapter XIX-B is inapplicable.

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